1. When the company is registered, the Administration for Industry and Commerce requires to provide the proof of all shareholders' contribution in cash, that is, the capital verification report. When shareholders contribute their capital with their property (including industrial machinery, real estate, automobiles, etc.). ), they need to evaluate it and issue an evaluation report.

2. After the establishment of the company, registered capital flight, a shareholder, was found during the annual inspection of industry and commerce, and requested to re-verify the capital and issue a capital verification report.

3. When the company changes its registered capital, it shall re-verify the increased part and issue a capital verification report.

4. When independent intellectual property rights are used as foreign investment, an evaluation report shall be issued for evaluation.

Second, general enterprises need to audit:

(1) Audit of annual accounting statements

1, state-owned enterprises. According to the provisions of the document number. Ministry of Finance [1998] 1 14: Starting from 1998, the annual accounting statements of state-owned enterprises will no longer be subject to the financial examination and approval system, except for special industries (enterprises), and their schedules such as balance sheet, profit and loss statement and cash flow statement and notes to accounting statements should be stipulated at the end of the year. The enterprises that the Ministry of Finance stipulates not to implement the CPA audit system include: military enterprises, corps enterprises, prison reeducation-through-labor enterprises, national policy banks, wholly state-owned commercial banks, Bank of Communications, CITIC Corporation, wholly state-owned insurance companies, state-owned materials, grain, non-staple food, factory comprehensive reserve enterprises and enterprises established by state-owned enterprises overseas.

2. Enterprises with foreign investment. According to the Law on Sino-foreign Joint Ventures, the Law on Sino-foreign Cooperative Ventures and its implementing regulations (detailed rules), and the relevant provisions of the Tax Law on Enterprises with Foreign Investment, the capital verification business and accounting statement audit business of foreign-funded enterprises must be handled by a certified public accountant in China.

3. Joint-stock enterprises, according to the Company Law, Regulations on the Administration of Securities Trading, Rules on the Disclosure of Securities Information and other national laws and administrative regulations, the audit of reorganization, annual accounting statements, interim accounting statements, merger, division and liquidation accounting statements of joint-stock enterprises must be handled by accounting firms and certified public accountants in China.

4. Other enterprises. Other enterprises refer to collective enterprises and private enterprises other than the above three types of enterprises.